ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

143(1) of the Income Tax Act, 1961 [the Act] for the AYs 2018-19 and 2019-20. 3. At the outset, we noted from the appeal record that there is a delay of 11 days in filing the appeals before the Tribunal. In this regard, the Ld. DR drawn our attention to the Affidavit filed by the Asst. Commissioner

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

Section 249(2) of the Act. In column no. 14 of Form No. 35, the appellant has admitted to the delay in filing and has given the reason for condonation of delay which is as under:-. "There is a delay 1501 days due to non availability or non communication of intimation u/s 143(1

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

1) of the Act. 15. Although the Ld. Sr. DR had tried to impress upon us that for framing of assessment pursuant to the return of income filed by the assessee in response to notice under section 148 of the Act, there is no further obligation cast upon the AO to issue a notice under section 143

ADIMULAM SATYANARAYANA PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of my aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member)

1) of the Act, dated 29/11/2019 5 Adimulam Satyanarayana Proprietor vs. ITO to furnish a copy of the letter wherein the Principal Commissioner of Income Tax-1, Visakhapatnam had condoned the delay and allowed him to file his return of income under section 139(4) r.w.s 119(2)(b) of the Act for the subject year, but the assessee failed

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

143(2) and 142(1) of the Act assessee’s representatives filed requisite information called for. Ld.Assessing Officer [hereinafter in short “Ld. AO"] during the course of scrutiny proceedings recomputed the Long-Term Capital Gains at Rs.9,77,03,500/-. Being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld.CIT(A), Hyderabad, wherein he partly

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

143(3) 04.07.2024 25/1066392194(1) 2. At the outset, it is noticed from the appeal records that there is a delay of 9 days in filing the appeals before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld.DR drew our attention to the affidavit filed by the revenue along with a petition seeking for condonation